Kingfisher Plc v Commissioners of Customs and Excise

Core Citations

REFERS TO

• Commissioners of Customs and Excise v Diners Club Ltd

REPORTED OPINION OF in

• [2000] STC 992
• [2000] BTC 5420
• [2001] BVC 49

REFERRED in

• F & I Services Ltd v Commissioners of Customs and Excise

CITED in

• TC03255: Wiltonpark Ltd and related appeals

CONSIDERED in

• F & I Services Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Euphony Communications Ltd
• Wiltonpark Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

• Commissioners of Customs and Excise v Diners Club Ltd
• Commissioners of Customs and Excise v Shah Fabrics Ltd
• Commissioners of Customs and Excise v High Street Vouchers Ltd
• Commissioners of Customs and Excise v Telemed Ltd
• Davies v Commissioners of Customs and Excise



See all quotations

• Value Added Tax Act 1994
• Chaussures Bally SA v Belgian State, Minister for Finance.
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Boots Company plc v Commissioners of Customs and Excise.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.